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2018 (10) TMI 1496 - AT - Income TaxReopening of assessment - non disposing of objections of the assessee against the reassessment proceedings by passing a speaking order. Held that:- As AR submitted that non-disposal of the objections by passing a speaking order by the Assessing Officer was a clear violation of the directions of the Hon’ble Apex Court in the case of GKN Driveshafts (India) Ltd. vs ITO (2002 (11) TMI 7 - SUPREME COURT] and it made the reassessment illegal and invalid and on an inquiry from the Bench, AR had no objection to the file being restored to the office of the Assessing Officer with a direction to dispose of the objections of the assessee against reassessment proceedings. DR also had no objection if the Assessing Officer was directed to dispose of the objections of the assessee against the reassessment proceedings by passing a speaking order. Restore the issue to the file of the Assessing Officer with the direction to dispose of the objections of the assessee by passing a speaking order. - Decided in favour of assessee for statistical purposes.
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